Oregon Revised Statutes Chapter 414 § 414.855 — by the date the report or payment is due shall be subject to a penalty
Oregon Revised Statutes Chapter 414 ·
Oregon Code § 414.855·Enacted ·Last updated March 01, 2026
Statute Text
by the date the report or payment is due shall be subject to a penalty
of up to $500 per day of delinquency. The total amount of penalties imposed
under this section for each reporting period may not exceed five percent of the
assessment for the reporting period for which penalties are being imposed.
(2) Penalties
imposed under this section shall be collected by the Oregon Health Authority
and deposited in the Oregon Health Authority Fund established under ORS
413.101.
(3) Penalties
paid under this section are in addition to and not in lieu of any assessment
imposed under ORS 414.855. [2003 c.736 §5; 2009 c.828 §52; 2009 c.867 §18; 2017
c.538 §31]
Note:
Plain English Explanation
This Oregon statute addresses by the date the report or payment is due shall be subject to a penalty
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 414.855
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses by the date the report or payment is due shall be subject to a penalty
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